Show navigation

Available in:

OnDemand Course

Ohio Commercial Activity Tax

Gain a better understanding of the reporting requirements of the commercial activity tax in Ohio.

Even though Ohio's Commercial Activity Tax has been around since July, 2005 it is still a tax that many taxpayers are overpaying. When the Commercial Activity Tax was originally enacted the tax was being phased in and the rates were very minor, taxpayers adopted policies to assist in preparing the tax but these policies and reports have not changed over the years as the tax has been fully phased in. As such taxpayers are overstating Ohio receipts and overstating their Commercial Activity Tax. This topic will assist the Commercial Activity Tax taxpayer in determining if they are in compliance with the Commercial Activity Tax. This content will provide you with the required information to step back and challenge the amount of Ohio receipts being reported and identifying potential refund opportunities.

Runtime: 106 minutes
Purchase Options

More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

History of Commercial Activity Tax

  • When Enacted
  • Filing Requirements - Bright Line Nexus
  • Due Dates - Electronic Filing Requirements

Determining Filing Method

  • Are You a Sole Proprietor, Combined Filer or Consolidated Filer?
  • What Are the Advantages? - What Are Disadvantages?
  • What If Filing Method Changes?

Sourcing Commercial Activity Receipts

  • What Is Included in Receipts?
  • Receipts From Sales of Tangible Personal Property
  • Receipts From Performance of a Service

Audit Issues

  • Hidden Receipts
  • Combined/Consolidated Filing

Future Considerations

  • Pending Court Cases
  • Voluntary Disclosure
  • Refund Opportunities
Purchase Options

More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on October 19, 2017.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Purchase Options

More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Mary Jo Dolson, CPA

Mary Jo Dolson, CPA

Skoda Minotti

  • State and Local Tax Partner, Skoda Minotti. Based out of Tampa office but covers all offices
  • Specializes in all aspects of state and local tax issues. Has handled numerous audits for both state income tax and sales and use tax. Also has experience in payroll and unclaimed fund issues. Not only provides assistance with audits but has provided consulting to clients on similar issues and on tax planning
  • Has presented on numerous state and local tax seminars both internally and externally covering various aspects of State and Local Taxation
  • Graduate of Youngstown State University and a CPA
  • Member of OSCPA, AICPA and FICPA
  • Can be contacted by email at [email protected], by phone at 813-386-3881 or on Twitter® @Skodaminotti
Mark Thomas

Mark Thomas

Skoda Minotti

  • Senior State and Local Tax Consultant, Skoda Minotti. Based out of Fairlawn office
  • Previous experience as an audit manager with the Ohio Department of Taxation, spanning a 30-year career
  • Specializes in all aspects of state and local tax issues. Has handled numerous audits in sales and use tax in multiple states, as well as provide sales and use tax research for clients in numerous states. Also has experience in Ohio CAT tax
  • Has presented on state and local tax seminars both internally and externally covering Sales and Use Tax topics
  • Graduate of Youngstown State University
  • Can be contacted by email at [email protected]aminotti.com, by phone at 330-576-1833 or on Twitter® @Skodaminotti
Purchase Options

More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today
With This Course

Access to all training products for one year
$699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.

Product ID: 400137
Published 2017
Purchase Options

Available in Multiple Formats

Purchase this course and learn on your schedule!